Incremental value creation and appropriation in a world with multiple stakeholders
针对利益相关者理论中价值创造与占有概念不完整的问题，提出一个基于分析分类法的概念框架，以涵盖更全面的价值概念和利益相关者价值占有的不同模式，对研究利益相关者战略的学者有参考价值。
There is a renewed interest among strategy scholars in the relationship between stakeholder theory and the dynamics of value creation‐appropriation in firms. Further advancements in this field are arguably impeded by an incomplete conceptualization and measurement of value and by scant characterization of the different patterns of stakeholder value appropriation. We develop a conceptual framework—based on an analytical taxonomy of value creation and appropriation—consistent with a more complete notion of value and wherein the trade‐offs in stakeholder value appropriation can be included. In essence, our analytical taxonomy contributes to enlarge the spectrum of value creation‐appropriation scenarios to be considered by researchers working on the stakeholder view of strategy . Copyright © 2014 John Wiley & Sons, Ltd.